HQ 954853
NOVEMBER 22 1993
CLA-2:CO:R:C:M 954853 JAS
District Director of Customs
610 South Canal Street
Chicago, IL 60607
RE: PRD 3901-93-100977; Seats for Forklift Trucks, Parts
of Forklift Trucks; Sole or Principal Use; Seats,
Heading 9401; Section XVI, Note 2; HQ 950634
Dear Sir:
This is our decision on Application for Further Review of
Protest No. 3901-93-100977, filed against your action in
classifying certain seats for forklift trucks from China. The
entries under protest were liquidated on May 7, 1993, and this
protest timely filed on June 1, 1993.
FACTS:
The merchandise in issue is described only as seats designed
to be attached to the floors of fork-lift trucks. They were
entered under the duty-free provision for parts suitable for use
solely or principally with the machinery of heading 8427.
Protestant maintains these seats are designed for and
distributed solely to fork-lift dealers. In addition, it is
claimed that entries of identical merchandise were liquidated at
different ports under the free provision. You liquidated the
entries under an eo nomine provision for seats in chapter 94.
You note that these seats are designed for placing on the floor
[of fork-lift trucks], a requirement for goods of heading 9401.
The provisions under consideration are as follows:
8431.20.00 Parts suitable for use solely or
principally with the machinery of
headings 8425 to 8430: Of machinery
of heading 8427...Free
* * * * * - 2 -
9401.80.40 Seats, whether or not convertible into
beds, and parts thereof: Other seats:
Other...2.5 percent
ISSUE:
Whether seats that are parts of fork-lift trucks are
provided for eo nomine in heading 9401.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
Section XVI, Note 2(a), HTSUS, states, in relevant part,
that subject to certain exceptions that are not relevant here,
parts of machines which are goods included in any of the headings
of chapters 84 and 85 are in all cases to be classified in their
respective headings. Note 2(b) states that other parts, if
suitable for use solely or principally with a particular kind of
machine, or with a number of machines of the same heading are to
be classified with the machines of that kind.
Heading 9401 covers all seats, including those for vehicles,
provided they comply with the conditions prescribed in Chapter
90, Note 2, HTSUS. Note 2 states, in part, that articles
referred to in heading 9401 are to be classified there only if
designed for placing on the floor or ground.
Notwithstanding that the seats may otherwise qualify for
inclusion in heading 9401, we have ruled that the classification
of parts in Section XVI is governed by the legal notes of that
section and those of Chapters 84 and 85 as well. HQ 950634,
dated March 18, 1993.
Seats for fork-lift trucks qualify as "parts" because they
provide comfort and stability for the operator while driving the
vehicle and while operating the lift forks. Therefore, these
seats aid the safe and efficient operation of the vehicle. The
seats are not within the exclusions in Section XVI, Note 1. They
are not goods included in any of the headings of Chapters 84 or
85. It is necessary, for purposes of this decision, to assume
that if the seats are sold or otherwise provided only to fork-
lift truck distributors they are principally, if not solely, used
with these trucks. Certainly, there is no evidence in the file
to dispute sucha conclusion. Therefore, the seats in issue - 3 -
qualify as parts suitable for use solely or principally with
fork-lift trucks of heading 8427.
HOLDING:
Under the authority of GRI 1, the seats for fork-lift trucks
are provided for in heading 8431. They are classifiable in
subheading 8431.20.00, HTSUS, subject to free entry. The protest
should be allowed.
In accordance with Section 3A(11)(b) of Customs Directive
099 3550-065, dated August 4, 1993, Subject: Revised Protest
Directive, you should mail this decision, together with the
Customs Form 19, to the protestant no later than 60 days from the
date of this letter. Any reliquidation of the entry or entries
in accordance with the decision must be accomplished prior to
mailing the decision. Sixty days from the date of the decision
the Office of Regulations and Rulings will take steps to make the
decision available to Customs personnel via the Customs Rulings
Module in ACS and to the public via the Diskette Subscription
Service, Lexis, the Freedom of Information Act and other public
access channels.
Sincerely,
John Durant, Director
Commercial Rulings Division